HMRC internal manual

VAT Assessments and Error Correction

VAEC9340 - VALID computer print outs: D1684 Notification of appeals indicator set or lifted

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

This print lists all Appeals Indicators set and lifted on a VAT647. The Appeals Indicator suspends the calculation and notification of further interest until such time as the Indicator is lifted.

Action

The VALID post input control seat should check that all Appeals Indicators set on a VAT 647 appear on this report.

Risk

Improper use of Appeals Indicator.